I.P.C. Foundation Trust, V. The C.I.T.,

ITA 102/RAN/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 85441 (ITAT-RANCHI)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2014
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 02-12-2013
• Court: TRIBUNAL
• Department Lawyers: DEEPAK ROSHAN SR S C LD
• Assessee Lawyers: M K CHOUDHARY LD
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

1 ITA NO.102/RAN/13 M/S. IPC FOUNDATION TRUST INCOME TAX APPELLATE TRIBUNAL, CIRCUIT BENCH, RANCHI BEFORE HON'BLE SHRI H.L. KARWA, PRESIDENT , AND HON'BLE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO. 102 /RAN/2013 M/S. IPC FOUNDATION TRUST VS. THE COMMISSIONE R OF INCOME TAX PAN: A A ATI9844G ( APPELLANT ) ( RESPONDENT ) FOR THE APPELLANT : SHRI M.K CHOUDHARY, ADVOCATE, LD.AR FOR THE RESPONDENT : SHRI DEEPAK ROSHAN, SR. S.C/LD.DR DATE OF HEARING : 2 5 - 11 - 2014 DATE OF PRONOUNCEMENT: 2 5 - 11 - 2014 ORDER SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 19 - 09 - 2013 PASSED BY LD CIT, DHANBAD REJECTING THE APPLICATION FILED BY THE ASSESSEE SEEKING REGISTRATION U/S 12A OF THE ACT. 2. WE HEARD THE PARTIES AND PERUSED THE RECORD. WE NOTICE THAT THE ASSESSEE HEREIN IS A TRUST REGISTERED WITH THE REGISTRATION DEPARTMENT ON 15.10.2012. IT FILED APPLICATION BEFORE LD CIT ON 07.3.2013 SEEKING REGISTRATION U/S 12A OF THE ACT. THE LD CIT MADE ENQUIRIES THROUGH THE DCIT AND THE DCIT EXPRESSED THE VIEW THAT THE ASSESSEE TRUST IS NOT FIT FOR GRANTING REGISTRATION U/S 12A OF THE ACT. ACCORDINGLY, THE LD CIT ISSUED A LETTER DATED 6.9.2013 TO THE ASSESSEE FOR GIVING AN OPPORTUNITY TO THE ASSES SEE. SINCE THERE WAS NO COMPLIANCE FROM THE ASSESSEE SIDE, THE LD CIT REJECTED THE APPLICATION FILED BY THE ASSESSEE. 2 ITA NO.102/RAN/13 M/S. IPC FOUNDATION TRUST 3. THE LD COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE LD CIT HAD FIXED THE DATE OF HEARING ON 18.9.2013, VIDE HIS LETTER DATE D 6.9.2013 (REFERRED SUPRA). HOWEVER, THE ASSESSEE DID NOT RECEIVE THE SAME IN TIME AND HENCE THE ASSESSEE COULD NOT APPEAR BEFORE LD CIT. THE LD COUNSEL SUBMITTED THAT THERE WAS NO WILFUL NON - COMPLIANCE ON THE PART OF THE ASSESSEE AND HENCE THE LD CIT W AS NOT JUSTIFIED IN REJECTING THE APPLICATION WITHOUT AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. WE HEARD LD D.R ALSO. AS NOTICED FROM THE ORDER OF LD CIT, THE ADMINISTRATIVE COMMISSIONER HAS GIVEN OPPORTUNITY TO THE ASSESSEE FOR THE FI RST TIME, VIDE HIS LETTER DATED 6.9.2013 AND THEREAFTER REJECTED THE APPLICATION WITHOUT GIVING FURTHER OPPORTUNITY. ACCORDING TO THE ASSESSEE, THE SAID LETTER WAS RECEIVED LATE AND HENCE IT COULD NOT APPEAR BEFORE LD CIT. HENCE, WE ARE OF THE VIEW THAT THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY BY LD CIT, SINCE THE SAME WILL PROMOTE THE CAUSE OF JUSTICE. ACCORDINGLY, WE SET ASIDE THE ORDER OF LD CIT AND RESTORE THE MATTER TO HIS FILE WITH THE DIRECTION TO RECONSIDER THE APPLICATION FILED BY THE ASSE SSEE AFTER AFFORDING NECESSARY OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 5 - 11 - 2014 SD/ - SD/ - [ H.L. KARWA ] [ B.R. BASKARAN ] PRESIDENT ACCOUNTANT MEMBER DT. 2 5 - 11 - 2014 PLACE : RANCHI 3 ITA NO.102/RAN/13 M/S. IPC FOUNDATION TRUST PP, SR. PS COPY OF THE ORDER FORWARDED TO: 1. TH E APPELLANT : IPC FOUNDATION TRUST, AASTHA, NEAR GEETA DAV PUBLIC SCHHOL, DEOGHAR 2 THE RESPONDENT: THE CIT, D BAD 3..THE CIT, 4.THE CIT(A), 5.DR, ITAT CIRCUIT BENCH, RANCHI 6. GUARD FILE. TRUE COPY, BY ORDER, ASSTT. REG ISTRAR 4 ITA NO.102/RAN/13 M/S. IPC FOUNDATION TRUST 1. DATE OF DICTATION .............2 5 - 11 - 2014 /26 - 11 - 14 DICTATED ON MEMBER S LAPTOP ....................... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ........................OTHER MEMBER .......27 - 11 - 2014........................ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. ..................... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT..................................2 5 - 11 - 2014.......... ......................................... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S ................ 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK ....................................... 7. DATE ON WHICH THE FILE GOES TO THE HEAD C LERK ......................................... 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER ................................................................................................. 9. DATE OF DESPATCH OF THE ORDER ..............................................................